3 results for “section 68”+ Section 234clear
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234. This ground is consequential in nature and is therefore, dismissed. In the result, the appeal is dismissed. 5. As the assessee did not receive any favor from the appeal filed before ld. NFAC/ CIT(E). The present appeal is filed against the said order of the ld. NFAC/CIT(A) dated 27.04.2023 before this tribunal on the grounds as reiterated